https://www.taxtmi.com/caselaws?id=409460 Receipts from letting out property together with facilities in a software technology park are to be assessed as business income, not as income from house property. The note states that this position follows an earlier Division Bench ruling on the same question and aligns with CBDT Circular No. 16 of 2017, reflecting the settled treatment of industrial park and SEZ premises let out with associated facilities. The issue was therefore answered in favour of the assessee and against the Revenue. en-us Mon, 14 Jun 2021 00:00:00 +0530 Fri, 22 Oct 2021 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409460 Receipts from letting out property together with facilities in a software technology park are to be assessed as business income, not as income from house property. The note states that this position follows an earlier Division Bench ruling on the same question and aligns with CBDT Circular No. 16 of 2017, reflecting the settled treatment of industrial park and SEZ premises let out with associated facilities. The issue was therefore answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409460